DSD BATIMENT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DSD BATIMENT
Largest movements
- Cash +€130,947
up €130,947 (+722.2%), from €18,132 to €149,079
mainly Trade debts (+€119,951) and Net result for the year (+€85,004)
- Receivables within one year +€58,545
up €58,545 (+95.5%), from €61,318 to €119,864
of which Other amounts receivable: +€98,859
- Tangible fixed assets +€52,389
up €52,389 (+441.2%), from €11,875 to €64,264
- Trade debts +€119,951
up €119,951 (+1520.0%), from €7,892 to €127,843
- Profit (loss) carried forward +€85,004
up €85,004 (+244.7%), from €34,735 to €119,739
- Other debts -€32,440
no longer reported in 2024 (was €32,440)
- Tax, wage and social debts +€29,991
up €29,991 (+257.5%), from €11,645 to €41,636
of which Taxes: +€23,265
- Debts after one year +€28,036
new in 2024: €28,036
- Gross operating margin +€69,421
up €69,421 (+138.1%), from €50,264 to €119,685
- Taxes +€14,403
up €14,403 (+162.5%), from €8,861 to €23,265
- Depreciation +€3,129
up €3,129 (+79.4%), from €3,941 to €7,070
- Other operating charges +€1,702
up €1,702 (+69.9%), from €2,435 to €4,137
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,712 | €336,087 | +€244,375 | +266.5% |
| Fixed assets | 21/28 | €11,875 | €66,764 | +€54,889 | +462.2% |
| Tangible fixed assets | 22/27 | €11,875 | €64,264 | +€52,389 | +441.2% |
| Furniture and vehicles | 24 | €11,875 | €64,264 | +€52,389 | +441.2% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €79,837 | €269,323 | +€189,486 | +237.3% |
| Amounts receivable within one year | 40/41 | €61,318 | €119,864 | +€58,545 | +95.5% |
| Trade receivables | 40 | €60,000 | €19,687 | -€40,313 | -67.2% |
| Other amounts receivable | 41 | €1,318 | €100,177 | +€98,859 | +7499.3% |
| Cash at bank and in hand | 54/58 | €18,132 | €149,079 | +€130,947 | +722.2% |
| Deferred charges and accrued income | 490/1 | €386 | €379 | -€7 | -1.8% |
| Total equity and liabilities | 10/49 | €91,712 | €336,087 | +€244,375 | +266.5% |
| Equity | 10/15 | €39,735 | €124,739 | +€85,004 | +213.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,735 | €119,739 | +€85,004 | +244.7% |
| Amounts payable | 17/49 | €51,977 | €211,348 | +€159,371 | +306.6% |
| Amounts payable after more than one year | 17 | - | €28,036 | +€28,036 | |
| Financial debts | 170/4 | - | €28,036 | +€28,036 | |
| Amounts payable within one year | 42/48 | €51,977 | €183,312 | +€131,334 | +252.7% |
| Current portion of amounts payable after more than one year | 42 | - | €13,833 | +€13,833 | |
| Trade debts | 44 | €7,892 | €127,843 | +€119,951 | +1520.0% |
| Suppliers | 440/4 | €7,892 | €127,843 | +€119,951 | +1520.0% |
| Taxes, remuneration and social security | 45 | €11,645 | €41,636 | +€29,991 | +257.5% |
| Taxes | 450/3 | €8,861 | €32,126 | +€23,265 | +262.5% |
| Remuneration and social security | 454/9 | €2,784 | €9,510 | +€6,726 | +241.6% |
| Other amounts payable | 47/48 | €32,440 | - | -€32,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,941 | €7,070 | +€3,129 | +79.4% |
| Other operating charges | 640/8 | €2,435 | €4,137 | +€1,702 | +69.9% |
| Gross operating margin | 9900 | €50,264 | €119,685 | +€69,421 | +138.1% |
| Operating profit (loss) | 9901 | €43,888 | €108,478 | +€64,590 | +147.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €292 | €209 | -€83 | -28.5% |
| Recurring financial charges | 65 | €292 | €209 | -€83 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €43,596 | €108,269 | +€64,673 | +148.3% |
| Income taxes | 67/77 | €8,861 | €23,265 | +€14,403 | +162.5% |
| Profit (loss) for the period | 9904 | €34,735 | €85,004 | +€50,270 | +144.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,735 | €85,004 | +€50,270 | +144.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.